Case Law Details
Case Name : In re Hitachi Power Europe GmbH (GST AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Hitachi Power Europe GmbH (GST AAR Maharashtra)
Question 1. Whether the Goods and Services tax is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees?
As per the provisions of the Companies Act, 2013, applicant is required to maintain its financial books of accounts in a manner which would reflect a true and fair view of the busines
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This argument is not acceptable because as per section 7(2)(a) or said Schedule 3 excluded from definition of supply or not to be treated as supply
1. Services by employee to the employer in the course of or in relation to his Employment
and other 5 points are there.
my point view is Salary is always part of employment relation so no one can confusion on matter of Advanced or Arrears of Salary And also not matter on which type of Accounting Policy like Accrue or Cash base System is Comply by any Entity.
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